Les notions d'exportation et d'importation dans les échanges intra
communautaires sont donc supprimées et le franchissement de la frontière n'est plus l'origine de l'obligation fiscale
comme c'est le cas actuellement. a) pour les particuliers, cela signifie la liberté d'acheter dans l'Etat membre de leur choix, les marchandises taxées aux conditions de cet Etat et de les utiliser librement dans leur Etat d
e résidence, ce qui implique notamment la suppre ...[+++]ssion des franchises-voyageurs.
The concepts of exports and imports in intra-Community trade would therefore be abolished and the crossing of a frontier would no longer give rise to a tax obligation, as is currently the case (a) For individuals, this would mean that they would be free to purchase goods in the Member State of their choice (with those goods being taxed according to the conditions applicable in that State) and to use them freely in their Member State of residence, which necessitates the abolition of travellers' allowances.